Blake v. Commissioner
United States Tax Court
Held: Installment payments under separation agreement found to be due within 10 years for purposes of section 71(c)(2) as then in effect.
1Opinion of the Court
THOMAS B. BLAKE, JR. AND SUE H. BLAKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOYCE M. BLAKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Blake v. Commissioner
Docket Nos. 24872-83, 28725-83.
United States Tax Court
T.C. Memo 1986-103; 1986 Tax Ct. Memo LEXIS 508; 51 T.C.M. (CCH) 606; T.C.M. (RIA) 86103;
March 17, 1986.
Held: Installment payments under separation agreement found to be due within 10 years for purposes of section 71(c)(2) as then in effect.
Richard A. Childs, counsel for the petitioners in Docket No. 24872-83.
Morton A. Harris, counsel for the…
2Cases cited5 opinions
- Sheets v. Selden's LesseeSupreme Court of the United States · 1865
- Hooper v. CommissionerUnited States Board of Tax Appeals · 1932
- United States v. ReisCourt of Appeals for the Tenth Circuit · 1954
- Tracy v. CommissionerUnited States Tax Court · 1978
- Tow v. CommissionerUnited States Tax Court · 1961